问题 问答题

ABC会计师事务所接受委托,对甲公司20×8年度财务报表进行审计。A注册会计师作为项目负责人,根据审计业务的要求,组建了甲公司审计项目组。假定存在下列情形:

(1)A注册会计师以市场购买甲公司开发的房产一套,并一次性支付房款150万元。

(2)A注册会计师的岳母于20×7年购买甲公司发行的企业债券,面值2000元,即将到期。

(3)接受委托后,项目组成员B被甲公司聘为独立董事。为保持独立性,在审计业务开始前,ABC会计师事务所将,其调离项目组。

(4)ABC会计师事务所合伙人C不属于项目组成员,其妻子继承父亲遗产,其中包括甲公司内部职工股20000股。

(5)项目组成员D的堂兄在甲公司担任后勤部副主任。

要求:针对上述情形,分别判断是否对审计独立性构成威胁,并简要说明理由。

答案

参考答案:

(1)对独立性不构成威胁。项目组负责人按照市场价格购买房屋,且款项已经全部支付与甲公司之间不存在经济利益关系,对独立性不产生威胁。

(2)对独立性构成威胁。项目组负责人的直系亲属的直接经济利益,视同注册会计师本人的直接经济利益,对独立性产生威胁。

(3)对独立性构成威胁。会计师事务所的员工同时担任审计客户的独立董事,所产生的自我评价、经济利益威胁非常重大,以致没有防范措施能够将其降至可接受的水平,所以即使调离项目组,对独立性的威胁也非常重大。

(4)对独立性构成威胁。如果会计师事务所的合伙人及其直系亲属从审计客户获得直接经济利益或重大间接经济利益(例如,通过继承、馈赠或合并产生的),不允许拥有这些利益,故产生对独立性的威胁。

(5)对独立性不构成威胁。项目组成员D的堂兄不属于其直系亲属,且堂兄的工作与财务报表的编制没有直接的关系,所以对项目组成员D不构成独立性的威胁。

阅读理解

阅读理解。

     Carbon monoxide poisoning (一氧化碳中毒) causes death and injuries around the world. This gas is a

problem in all parts of the world that experience cold weather. A few years ago, America's Centers for Disease

Control (C. D. C. ) studied deaths linked to carbon monoxide poisoning. It found that the average number of

carbon monoxide deaths in the United States was greatest in January. The C. D. C. also found that carbon

monoxide kills more than four hundred Americans each year. And, it said more than twenty thousand people

are taken to hospital emergency rooms for treatment of health problems linked to the gas.

     Carbon monoxide is called the silent killer because people do not know it is in the air. The gas has no color,

no taste and no smell. It does not cause burning eyes. And it does not cause people to cough. Yet, carbon

monoxide gas is very deadly. It steals the body's ability to use oxygen.

     Carbon monoxide decreases the ability of the blood to carry oxygen to body tissues. It does this by linking

with the blood. When the gas links with the blood, the blood is no longer 1able to carry oxygen to the tissues

that need it. Damage to the body can begin very quickly from large amounts of carbon monoxide.

     How quickly this can happen depends on the length of time a person is breathing the gas and the amount of

the gas he or she breathes in.

     Carbon monoxide poisoning has warning signs. But people have to be awake to recognize them. Small

amounts of the gas will cause a person's head to hurt. He or she may begin to feel tired. The victim's stomach

may feel sick. The room may appear to be turning around. The person may have trouble thinking clearly.

     People develop severe head pain as the amount of the gas continues to enter their blood. They will begin to

feel very tired and sleepy. They may have terrible stomach pains.

     Medical experts say carbon monoxide affects people differently. For example a small child will experience

health problems or die much sooner than an adult. The general health of the person or his or her age can also

be important.

1. What can we learn from the last paragraph?

A. A small child will experience health problems or die much slower than an adult.

B. An unhealthy adult may suffer more from the effects of CO than normal people.

C. People with heart disease do not suffer chest pains.

D. Carbon monoxide affects people all the same.

2. What is the most deadly damage to one's life when CO is breathed in?

A. It stops the blood from carrying oxygen to where the body needs.

B. It may cause him/her to feel tired and sleepy.

C. It often causes him/her to suffer terrible stomachache.

D. It slows down people's thinking.

3. The damage of CO to the body has something to do with _____.

A. people's gas intake

B. people's length

C. people's reaction

D. whether people are sleeping or not

单项选择题